Abstract

Service firm of construction have typical characteristic, where development of project is not all finished in one accounting period and in general development conducted in the middle of the. So that there are some method used by construction company to confess its earnings, that is contract method finish and method percentage of solution. Usage of imprecise revenue recognition method will have an in with confession of expense so that affect also at periodic profit of company. Treatment of imprecise earnings accountancy will result company financial statement becoming not and andal of reliable and also cannot be made by reference to all user of financial statement.